CFA字典(doc 196)

A:

A shareＡ股；甲類股份
abatement of tax減稅；減扣免稅額
ABN AMRO Bank N.V.荷蘭銀行
above-the-line expendITure線上項目支出；經常預算支出
above-the-line recEIPt線上項目收入；經常預算收入
ABSA Asia LimITed南非聯合亞洲有限公司
absolute change絕對數值變更
absolute expendITure實際開支
absolute guideline figure絕對準則數字
absolute interest絕對權益
absolute order of discharge絕對破產解除令
absolute profITmargin絕對利潤幅度
absolute value實值；絕對值
absolutely vested interest絕對既得權益
absorbed cost已吸收成本；已分攤成本

absorption吸收；分攤；合並
absorption rate吸收率；攤配率；分攤率
ACB Finance LimITed亞洲商業財務有限公司
acceptable form of reciprocity合理的互惠條件
acceptable rate適當利率；適當彙率
acceptance agreement承兌協議
acceptance for honour參加承兌
acceptor承兌人；接受人；受票人
acceptor for honour參加承兌人
accident insurance意外保險
Accident Insurance Association of Hong Kong香港意外保險公會
accident insurance scheme意外保險計劃
accident year basis意外年度基準
accommodation通融；貸款
accommodationbill通融票據；空頭票據
accommodation party彙票代發人
account balance帳戶餘額；帳戶結餘
account book帳簿
account collected in advance預收款項
account current book往來帳簿
account of after-acquired property事後取得的財產報告
account of defaulter拖欠帳目
account payable應付帳款
account payee only [A/C payee only]隻可轉帳；存入收款人帳戶
account receivable應收帳款
account receivable report應收帳款報表
account statement結單；帳單；會計財務報表
account tITle帳戶名稱；會計科目
accountant's report會計師報告
Accountant's Report Rules會計師報告規則
accounting and audITing procedure會計與審計程序；會計與核數程序
Accounting Arrangements《會計安排》
accounting basis會計基礎
accounting by Official Receiver破產管

..............................